This is an office consolidation and not an
official version of this Act or Regulation. While care has been taken in assembling this
document, it is not warranted to be true and accurate. Official copies of all Provincial
Acts and Regulations are available from Island
Information Service.

(a) "appraise" means
to provide an estimate of the market value of real property;

arable

(b) "arable" means suitable for
purposes of cultivation;

assess

(c)
"assess" means approval real property for tax purposes;

bona
fide farmer

(c.1) "bona
fide farmer" means

(i)
an individual who owns a farm and

(A) is actively
engaged in farming, and

(B) earns

(I) at least $10,000 of the individual's gross annual income from
farming, or

(II) at least 25 per cent of the individual's gross annual income from
farming, if the corporation does not earn at least $10,000 of the
individual's gross annual income from farming,

(ii)
a corporation that owns a farm and

(A) is registered in this province,

(B) is actively engaged in farming, and

(C) earns

(I) at least $10,000 of the corporation's gross annual income from
farming, or

(II) at least 25 per cent of the corporation's gross annual income from
farming, if the corporation does not earn at least $10,000 of the
corporation's gross annual income from farming,

(iii) a partnership that
owns a farm and

(A) is registered in this province,

(B) is actively engaged in farming, and

(C) earns

(I) at least $10,000 of the partnership's gross annual income from
farming, or

(II) at least 25 per cent of the partnership's gross annual income from
farming, if the partnership does not earn at least $10,000 of the
partnership's gross annual income from farming, or

(iv)
an individual who is registered in the Future Farmer Program,

(v)
a corporation that is registered under the Companies Act R.S.P.E.I.
1988, Cap. C-14, or the Extra-Provincial Corporations Registration Act
R.S.P.E.I. 1988, Cap. #-14, and has a shareholder who is registered in
the Future Farmer Program, or

(vi)
a partnership that is registered under the Partnership Act R.S.P.E.I.
1988, Cap. P-1 and has a partner who is registered in the Future Farmer
Program;

commercial realty

(d) "commercial
realty" means real property owned by the Crown or any person, used or occupied by any
industry, trade, business, profession, vocation or government business and includes real
property used or occupied

(i) in the administration of the Workers'
Compensation Act R.S.P.E.I. 1988, Cap. W-7.1,

(ii) by a non-profit organization
which would, if the property were so used or occupied by a business, be treated as
commercial realty,

but does not include

(iii) farm
property and farm use property, and without
limiting the generality thereof, poultry farms, hog farms and experimental farms,

(iv) nursery gardens and market gardens,

(v) timberlands,

(vi) mobile homes not used for the
conducting of any business, apartment buildings, rooming houses and bunk houses,

(vii) that portion of a hotel or
motel used solely for the purpose of lodging for the public,

(viii) buildings owned, occupied or
used by a bona fide farmer as defined in section 4 and operated primarily to store
or package products raised on his own farm, or raised on land occupied or used by him for
farming purposes;

(e.3) "farm
use property" means farm use property as specified in subsection
4(1.1);

Future
Farmer Program

(e.4) "Future
Farmer Program" means the Future Farmer Program administered by the
Department of Agriculture and Fisheries;

market value

(f) "market value"
means, in respect of real property, the most probable sale price of that
real property as indicated by consideration of the cost of reproduction,
the sale price of comparable properties and the value indicated by rentals or anticipated
net income;

Minister

(g) "Minister' means the
Minister designated by the Lieutenant Governor in Council, and includes anyone designated
by the Minister to act on his behalf,

mobile home

(h) "mobile home"
includes any trailer that is affixed to real property and is designed for or intended to
be equipped with wheels, whether or not it is equipped with wheels, and

(i) that is constructed or
manufactured to provide a residence for one or more persons, whether or not it is in use
for that purpose, or

that is used and occupied
on a permanent or seasonal basis during a calendar year as a single dwelling
accommodation, and includes complementary land, structures and services.

Person owning two or more single dwelling
accommodations in a building

(2)
Where

(a)
two or more units that are part of a multi-unit building, other than a
condominium, are assessed in the name of a person for a calendar year; and

(b) the units are
used and occupied on a permanent or seasonal basis during a calendar year as
a single dwelling accommodation,

only one of the units, as
determined by the person in whose name the property is assessed, is a
residential property in respect of that calendar year.

Owner-occupied residential property

3. For the
purposes of this Act, real property that is assessed as residential property
in a person's name during a calendar year is "owner-occupied residential
property" in respect of all or part of the calendar year, if that person

(a)
owned and occupied the residential property;
and

(b)
did not lease or rent any part of the residential property.

Real property

(4) For the purposes of this Act, real property

(a) includes

(i) land, including land covered by water,

(ii) land and any building or structure situated on it, including
machinery, installations and equipment affixed to a building and
contributing to its utility and, if the building is erected on land
under lease, license or permit, the building may, for the purposes of
this Act, be treated as real property separate from the land,

(iii) a mobile home,

(iv) a bulk storage tank and any supply pipe lines connected to it,

(v) any wire, cable, pipe, tower,
installation, equipment or thing, or structures other than buildings,
forming part of a television broadcasting, transmission or
rebroadcasting or retransmission system, including a cable television
system, telephone, electric light, telegraph or telecommunications
system or electric power distribution system;but

3.(1)
All
real property in the province including real property owned by the Crown shall be
assessed by the Minister.

Value of assessment

(2) All real
property owned by the Crown or any person shall be assessed at its market value, either

(a) as commercial realty; or

(b) as non-commercial realty.

Tax agreements

(3) This
section applies notwithstanding provisions inconsistent with it contained in any tax
agreement.

Changes in assessment on
appeal

(4)
A change in any real property assessment arising out of a decision of any
reference or appeal under this Act, does not affect any other assessment,
unless that other assessment is itself changed as a result of a reference or
appeal under this Act.
R.S.P.E.I. 1974, Cap. R-5,s.3; 2015,c.12,s.2.

FARM ASSESSMENT

Farm property defined

4.(1)
"Farm property" means arable land and complementary buildings,
that is operated as a
farm enterprise by a bona fide farmer and includes farm property includes land leased from
the Crown and operated as part of a farm enterprise, but excludes land leased or rented
from owners who are not bona fide farmers, or land approved for
subdivision as residential, recreational, commercial, industrial or
institutional use. 2000,c.20,s.2

Farm use property
defined

(1.1)
"Farm use property" means clear arable land leased or rented from an
owner who is not a bona fide farmer and operated as a farm enterprise
by a bona fide farmer where

(a)
the lease or rental agreement for the land is for a minimum of three years;
and

(b)
the total amount of land leased from the person is a minimum of ten acres of
clear arable land,

but
excludes land approved for sub-division as residential, recreational,
commercial, industrial or institutional use. 2000,c.20,s.2

Farm enterprise

(2) "Farm
enterprise" means

(a) a farm operation
with an area of at least twenty acres in the form of farm property, owned
and operated by a bona
fide farmer, either for more than ten years or from which gross sales for the previous calendar year were in
excess of $2,500; or

(b) a poultry, hog, greenhouse, or
market garden enterprise, owned and operated by a bona fide farmer, either for more
than ten years or from which gross sales for the previous calendar year were in excess of
$10,000.

"Bona fide
farmer" defined

(3) Repealed
by 2015,c.12,s.3

Bona fide farmer
assessment

(4)
Notwithstanding subsections (1), (2) and (3), a farm assessment may apply to
the farm property of a person who in the year immediately preceding the
current assessment year operated a farm enterprise, but who in the current
assessment year does not operate a farm enterprise by reason of illness or
disability. R.S.P.E.I.
1974, Cap. R-5,s.4.

Farm use
assessment

(5)
Notwithstanding subsections (1.1), (2), and (3), a farm use assessment may apply
to farm use property where in the year immediately preceding the current
assessment year the farm use property was operated as a farm enterprise by a bona
fide farmer, but was not operated by the bona fide farmer in the
current assessment year by reason of illness or disability of the bona fide farmer.
R.S.P.E.I. 1974, Cap. R-5,s.4; 2000,c.10,s.2; 2000,c.20,s.2;
2002,c.20,s.1; 2008.c.27,s.1.

Farm assessment and
farm use assessment

5. In
addition to any other assessment of real property pursuant to this Act

(a)
all farm property shall be assessed by the Minister for a farm assessment; and

(b)
all farm use property shall be assessed by the Minister for a farm use
assessment,

at the value prescribed
for each by regulation. 2000,c.10,s.3; 2015,c.12,s.3.

Death of bona fide farmer

6. Where a bona
fide farmer who was the owner of a farm property that qualified for a farm assessment

(a) died before this section comes into force; or

(b) dies on or after the date this
section comes into force,

the farm property is eligible
for a farm assessment so long as the surviving spouse of the deceased farmer
resides on the farm property and as if the surviving spouse were a bona fide
farmer. 1987,c.60,s.1;
2008,c.8,s.24.

Changes in assessment on appeal

7. A change in
any farm assessment or farm use assessment arising out of a decision of any reference or appeal under this Act
shall not affect any other assessment unless that other assessment is itself changed as a
result of a reference or appeal under this Act. R.S.P.E.I. 1974, Cap.
R-5,s.6; 2000, c.10,s.4; 2015,c.12,s.4

Partial use,
apportionment

8.(1)
Where less
than all of a real property is used for farming purposes, the farm assessment
or farm use assessment shall be
calculated only on that portion used in a farm enterprise.

Residential
Assessment

(2) Where real property is in
use by or for more than one farm enterprise, the farm assessment or farm use
assessment shall be calculated on
the portion of the real property attributable to the use of each farm enterprise.
R.S.P.E.I. 1974, Cap. R-5,s.7; 2000, c.10,s.5.

RESIDENTIAL PROPERTY ASSESSMENT

Residential
Property assessment

9.(1)
In
addition to any other assessment of real property under this Act,

(a)
all residential property, shall where appropriate, be assessed by the Minister
in accordance with section 9.2;

(b)
all owner-occupied residential property shall be assessed by the
Minister for an owner-occupied residential property assessment.
2015,c.12,s.5

Owner-occupied residential property assessment for 2008 and 2009

9.1 (1) Where a
residential property is assessed as owner-occupied residential property as
of December 31, 2007, the owner-occupied residential property assessment for
the calendar years of 2008 and 2009 is the sum of

(a) the
residential property assessment of the owner-occupied residential
property as of December 21, 2007; and

(b) the assessed value
of any improvements made to the owner-occupied residential property
after December 31, 2007.

Owner-occupied
residential property
assessment for 2009

(2) Where a residential
property is assessed as owner-occupied residential property as of December
31, 2008, and was not assessed as such property as of December 31, 2007, the
owner-occupied residential property assessment for the calendar year 2009 is
the residential property assessment of the property as of December 31, 2008.

Application
of subsection (1)

(3) Notwithstanding that
a residential property is assessed as owner-occupied residential property as
of December 31, 2007, subsection (1) does not to apply to the determination
of the assessment of that property for the calendar year 2009, if the
property is not assessed as owner-occupied residential property as of
December 31, 2008. 2003,c.16,s.1;
2007,c.12,s.2; 2008,c.26,s.1.

Owner-occupied residential property assessment - where
property is owner-occupied during assessment year and immediately preceding
year

9.2 (1) The owner-occupied
residential property assessment of an owner-occupied residential property at
any time during a calendar year, subsequent to December 31, 2009, is

(a) if the residential
property was an owner-occupied residential property at the end of the
immediately preceding calendar year and the owner-occupied residential
property is owned continuously by the individual who owned the property
at the end of the immediately preceding calendar year, the sum of

(i) the value obtained by
adjusting the owner-occupied residential assessment of the property at
the end of the immediately preceding calendar year by the increase in
the All-Items Consumer Price Index for Prince Edward Island for the
immediately preceding calendar year, and

(ii) the value of any improvements
to the property during the calendar year up to that time;

(b) if an individual
acquires a residential property at any time during a calendar year and
occupies the property as an owner-occupied residential property, the sum
of

(i) the residential
assessment of the property immediately after the owner acquires the
property, and

(ii) the value of any
improvements to the property during the calendar year subsequent to the
acquisition of the property up to that time; or

(c) if the residential
property was not an owner-occupied residential property at the end of
the immediately preceding calendar year and becomes an owner-occupied
residential property at any time during the calendar year, the sum of

(i) the residential
assessment of the property immediately after the property becomes an
owner-occupied residential property, and

(ii) the value of any improvements
to the property during the calendar year subsequent to the property
becoming an owneroccupied residential property up to that time.

Exception

(2) Notwithstanding
anything to the contrary in subsection (1), the owner-occupied residential
assessment of an owner-occupied residential property at any time during a
calendar year shall not exceed the residential assessment of the residential
property at that time.

CPI

(3) Where, in a calendar
year, the All-Items Consumer Price Index for Prince Edward Island is less
than zero percent, the All-Items Consumer Price Index for Prince Edward
Island shall be deemed to be zero percent for that calendar year.

Idem

(4) Where, in a calendar
year, the All-Items Consumer Price Index for Prince Edward Island is greater
than five percent, the All-Items Consumer Price Index for Prince Edward
Island shall be deemed to be five percent for that calendar year. 2010,c.15,s.2.

TIME FOR ASSESSMENT

Revision of assessment

10.
The
Minister in each year between January 1 and December 31, shall, subject to
section 9.1 and 9.2, revise the assessment of all real property, including
commercial property assessments, non-commercial property assessments,
residential property assessments, owner-occupied residential property
assessments, farm assessments and farm use assessments, and the revised
assessment shall be the assessment effective on January 1 of the following
year. R.S.P.E.I. 1974, Cap. R5,s.8; 1988,c.56,s.1;
1994,c.50,s.5; 2000,c.10,s.6; 2002,c.20,s.2; 2007,c.12,s.3.

ASSESSMENT ROLL

Assessment roll

11.(1)
The
Minister shall maintain an assessment roll of all real property, including farm
assessments and farm use assessments, in the province.

Contents

(2) The
assessment roll shall contain such information as is prescribed by regulation.

Municipalities to receive
list

(3) The
Minister shall supply at least once in each year a list of assessed properties to
municipalities and such other areas as are authorized by Lieutenant Governor in Council
and the assessment lists shall contain such information as may be prescribed by
regulation.

Public inspection

(4) Such
portion of the assessment roll as may be determined by regulation shall be open to public
inspection during reasonable office hours at such places as shall be designated by
regulation. R.S.P.E.I. 1974, Cap. R-5,s.9; 2000, c.10,s.7.

PERSONS TO RECEIVE AN
ASSESSMENT NOTICE

Persons to be assessed

12.(1)
Except as
otherwise provided in this section, the Minister shall assess all real property in the
name of its owner.

Farm assessments

(2) All farm
assessments shall be made in the name of the bona fide farmer of the farm property.

Farm and farm use
assessments

(2.1)
All farm use assessments shall be made in the name of the owner of the farm use
property.

Part of estate of deceased person

(3) Where the
real property forms part of the estate of a deceased person, the Minister shall assess it

(a) in the name of the estate;

(b) in the name of the heirs or devisees without
designating them;

(c) in the name of any one heir or
devisee; or

(d) where the interests are known to
the Minister, in the names of the beneficiaries respectively.

Held in trust

(4) Where the
real property is held in trust, the Minister shall assess it in the name of the trustee.

Belongs to infant

(5) Where
the real property belongs to an infant, the Minister shall assess it in the name of

(a) the infant;

(b)
the infant's parent or legal guardian; or

(c) the person having apparent control
over the real property.

Partnership, owned by

(6) Where
the real property belongs to a partnership or would ordinarily be assessed in the name of
a partnership, the Minister may assess it in the name of each partner with respect to
the partner's interest in the real property.

Under lease, license or permit

(7) Real property under
lease, license, or permit shall be assessed as follows:

(a) where the property consists of land only,
against the landlord;

(b) where the property consists of
land and buildings, against the landlord of them, but where

(i) the lease, license, or permit
contains a covenant by the landlord to renew the same or pay wholly or partially for the
tenant's improvements, and

(ii) the capitalized value of the
market rental exceeds the capitalized value of the contract rent,

the landlord shall be assessed on the
capitalized value of the contract rent and the tenant on the excess;

(c) repealed by 1990,c.50,s.1.

Crown land used to another

(8) Every
person using or occupying for any purpose any real property or part of it, that is the
property of Her Majesty the Queen in right of Canada or the province under lease, license,
permit or management agreement shall be assessed as if he were actually the owner of the
real property, or part thereof.

Crown land leased,

(9) Repealed by
1995,c.33,s.2.

Mortgagee in possession

(10) Where
the mortgagee of mortgaged real property is in possession, the Minister may assess it in
the name of the mortgagee.

Mortgagee not in possession

(11) Where
the mortgagee of real property is not in possession, the Minister shall assess it in the
name of the mortgagor.

Assessment in name of owner, or

(12)
Where

(a) there is an undivided interest in
the real property other than real property of a deceased person; and

(b) the Minister cannot ascertain the several names
and interests of the owners

the Minister shall assess the real
property

(c) in the name of the person last
registered in the Registry of Deeds for the county in which the real property is
situated; or

(d) if no person is
registered as the owner, in the name of any person known to the Minister to be the owner.

Owner not ascertainable

(13)
Where the Minister cannot ascertain the name of the owner of real property,
the Minister may assess it in
the name of the person having apparent control over it. R.S.P.E.I. 1974, Cap. R-5,s.10;
1990,c.50,s.1; 1995,c.33,s.2; 2000,c.10,s.8; 2010,c.15,s.4; 2015,c.12,s.6.

PERSON ASSESSED MUST SUPPLY
INFORMATION

Appraisal Minister to have
access for

13.(1)
The Minister shall at all reasonable times and on reasonable notice be given free access to
all real property and to all parts of every building for the purpose of making a proper
appraisal in respect of it.

Minister to be given information

(2)
Every person or occupier of real property shall upon request give to the
Minister all the information in his or her knowledge that will assist the Minister
to make a proper assessment of the real property. R.S.P.E.I. 1974, Cap.
R-5,s.11.; 2015,c.12.s.7

Demand for information

14.(1)
Where
the Minister has requested information under subsection 13(2) for the purpose of making a
proper assessment, and has been unable to obtain all the information necessary for that
purpose, the Minister may deliver or cause to be delivered or mail by registered mail to
the address of any person who is liable to be assessed in respect of the real property,
such notice or demand for information as shall be prescribed by regulation. 2002,c.20s.3.

Information to be supplied

(2)
Every person to whom the notice or demand for information is delivered or
mailed shall within fourteen days after delivery, or mailing enter thereon
in the proper places all the information required thereby that is within his
knowledge, and shall sign and deliver or mail the completed notice or demand
for information to the person therein designated. R.S.P.E.I. 1974, Cap.
R-5,s.12; 2002,c.20,s.3.

Declaration of consideration

15.(1)
Where
real property is sold, the purchaser shall file with the Registrar of Deeds an affidavit
in prescribed form giving information respecting the consideration paid by the purchaser.

Filing of deed

(2) No deed
of conveyance shall be accepted for registration by the Registrar of Deeds unless
accompanied by the affidavit referred to in subsection (1).

Default in providing information
on declaration

(3) Every
person who having been required to furnish information under this section and sections 13
and 14, makes default in furnishing such information, is guilty of an offence and on
summary conviction is liable to a fine of not less than $25 and not more than $100.

False or misleading statements
on declaration

(4)
Every person who knowingly states anything false or knowingly omits fact in
any statement, or in furnishing the information required under this section
and sections 13 and 14, is guilty of an offence and on summary
conviction is liable to a fine of not less than $50 and not more than $200. R.S.P.E.I. 1974, Cap.
R-5,s.13; 1981,c.31,s.1; 1983,c.37,s.1; 1994,c.58,s.6; 2009,c.15,s.5;
2015,c.12,s.7.

Offences & penalties

16.
In addition to the penalties provided under suction 15(3) and (4), every
person who wilfully obstructs or interferes with the Minister in the
performance of any of the Minister's duties or the exercise of the
Minister's rights, powers and privileges under this Act is guilty of an
offence and is liable on summary conviction to a fine of not less than $50
and not more than $200. R.S.P.E.I. 1974,
Cap.R-5,s.14;1994,c.58.s.6; 2009,c.15,s.6; 2015,c.12,s.9.

Disclosure of information by civil servant

17.
Every person who, while employed in the service of Her Majesty the Queen in
right of the province, has communicated or allowed to be communicated to a
person not authorized by regulation any information obtained under this
Act, or has allowed any such person to inspect or have access to any written
statement furnished under this Act, is guilty of an offence and liable on
summary conviction to a fine of not less than $100 and not more than $500. R.S.P.E.I. 1974, Cap.
R-5,s.15; 2015,c.12,s.10.

NOTICE OF
ASSESSMENT

Notice of assessment

18.(1)
Subject to subsections (4), (5) and (6), the Minister annually, prior to a date to be
fixed by regulation shall mail to every person in whose name real property is assessed, a
notice of assessment in the form approved by the Minister of the sum or sums for which
the
person has been assessed and containing the other particulars
approved by the Minister, and shall enter on the notice of assessment, the
date of mailing of the notice, and the entry is prima facie evidence of the
delivery.

Direction to send notice of assessment to other
address

(2) When a
person in whose name real property is assessed, furnishes the Minister with a direction in
writing, mailed by registered mail giving the address to which the notice of assessment is
to be mailed by the Minister, the notice of assessment shall be mailed in
accordance with the direction and the direction stands until revoked in writing.

Address not ascertained, delivery

(3) Where the Minister
cannot ascertain the addresses of persons in whose names real property is assessed
pursuant to this Act

(a) a notice

(i)
that is in the form approved by the Minister;

(ii) that identifies the real
property against which the assessment is made,

(iii) that specifies the real
property assessment, and the farm assessment or farm use assessment applicable to the real property, and

(iv) that sets forth such other
information as may be approved by the Minister,

shall be delivered by posting it on the real
property;

(b) a list

(i) that is in such form as may be
approved by the Minister, 2003,c.16,s.2

(ii) that contains their names and
identifies generally their real property against which the assessment is made,

(iii) that contains
the other information approved by the Minister,

shall be

(iv) posted in or near the registry
office for the county in which the real property is situated, and

(v) published in a newspaper having
general circulation in the area where the real property is situated.

Improvements, assessments thereon

(4) Where in
any year between January 1 and November 1 any person effects improvements to real property
in excess of a value to be determined by regulation, and has not been assessed for a real
property assessment on the improvements, the Minister

(a) shall assess the property for a
special real property assessment in the name of the person;

(b) shall make the appropriate entry on the
assessment roll;

(c) shall mail to
the person a notice of the special real property assessment.

Use or occupation begun mid-year

(5) Where in
any year between January 1 and November 1 any person commences to use or occupy
non-commercial realty or commercial realty and it has not been assessed, the Minister

(a) shall assess it at its market
value for a special non-commercial realty assessment or a special commercial realty
assessment in the name of the owner;

(b) shall make the appropriate entry on the
assessment roll; and

(c) shall mail to the owner,
or another person designated by the owner, a notice of the special non-commercial
realty assessment or special commercial realty assessment.

Special real property assessment

(6) A special non-commercial
realty assessment and a special commercial realty assessment shall be in the same form and
shall have the same effect as the notice of real property assessment
approved by the Minister, but shall be titled, "special real property
assessment' or "special non-commercial realty assessment", and shall state
in the date on which the assessment is effective.

Commencement of use
during assessment year

(7)
Where in any year between January 1 and November 1, a bona fide farmer

(a)
purchases farm property or leases or rents farm property; or

(b)
leases farm use property,

and enters into use and
occupation of the farm property or farm use property, the Minister shall

(c)
assess the farm property for a farm assessment in the name of the person
otherwise provided in this Act to be entitled to a farm assessment;

(d)
assess the farm use property for a farm use assessment in the name of the
person otherwise provided in this Act to be entitled to a farm use assessment;

(e)
make the appropriate entries on the assessment roll; and

(f)
mail to the appropriate person a notice of special farm assessment or special farm use
assessment, as appropriate.

Special farm and farm
use assessments

(8) A
special farm assessment or special farm use assessment shall be in the same form
and shall have the same effect as the notice of farm assessment or notice of
farm use assessment approved by the Minister, but shall be titled, �special farm assessment� or �special farm use
assessment�, as appropriate, and shall state the date on which such
use or occupancy commenced. R.S.P.E.I. 1974, Cap. R-5,s.16;
1975,c.81,s.1; 1997,c.40,s.2; 2000,c.10,s.9; 2003,c.16,s.2;
2003,c.16,s.2; 2008,c.26,s.2; 2015,c.12.s.11.

CORRECTION OF
ERRORS

Correction on assessment roll

19.
If at any time prior to a date to be set by regulation, the Minister
discovers that there is an error or omission in any part of the assessment
roll, the Minister shall correct the error or omission and alter the assessment roll
accordingly, and upon so correcting or altering any assessment, the Minister shall
deliver or transmit to the person assessed an amended notice of assessment,
and shall make the appropriate amendment to the assessment roll. R.S.P.E.I. 1974, Cap. R-5,s.17; 1987,c.60,s.2.;
2015,c.12,s.12.

APPEALS

Referral of assessment to
minister

20.(1)
Any
person who received a notice of assessment under section 18 or an amended notice of
assessment under section 19 may refer in writing any assessment to the Minister within
ninety days after the mailing of the notice. 2003,c.16,s.3

Contents of referral

(2) Any
person who refers an assessment to the Minister under subsection (1), shall set out in the
reference the person's address and reasons for objecting to the assessment.

Disposition of referral

(3) The
Minister shall reconsider an assessment referred to the Minister under
subsection (1), and shall vacate, confirm or vary the assessment, and where
the reference is under subsection (1), the Minister shall send a notice to
the person of the decision and the reasons for it,
within one hundred and eighty days of receipt of the reference.

Effective date of decision

(4) The
decision of the Minister, shall have effect on January 1 of the year for which the
assessment appealed from was made, and any changes required to be made in the assessment
roll as a result of it, shall be made within thirty days after the Minister has made
the
decision.

Delivery of notice

(5)
Any reference or notice under this section may be delivered or mailed
pursuant to section 25. R.S.P.E.I. 1974, Cap.
R-5,s.18; 1991,c.18,s.22; 1994,c.50,s.5; 2009,c.15,s.7; 2015,c.12,s.13.

Referral register

21.(1)
The Minister shall
maintain a referral register.

Contents

(2)
The
Minister shall enter in the referral register

(a) a full description of a reference made under
subsection 20(1);

(b) the Minister's decision in respect
of the
reference;

(c)
the reasons for the Minister's decision in respect of the reference.

Signing entries in referral registry

(3)
Each entry in the referral register shall be signed for the Minister by any
person designated by the Minister to act on the Minister's behalf in accordance with the
regulations. R.S.P.E.I.
1974, Cap. R-5,s.19. 2015,c.12,s.14.

Appeals to Appeals
Board

22.(1)
Where an
assessment has been referred to the Minister under section 20, and after the Minister has
notified the person making the reference of the decision, the person making the reference
may appeal to the Commission to have the assessment vacated or varied.

Limitation of action

(2) An
appeal under subsection (1) may be made by the person assessed

(a) within twenty-one days of the
mailing of the notice referred to in subsection 20(3); or

(b)
where the Minister has not notified the person of the decision within the
time specified by subsection 20(3), within twenty-one days after the time
for mailing the notice has expired. R.S.P.E.I. 1974, Cap.
R-5,s.20; 1991,c.18,s.22; 2015,c.12,s.15.

Appeal to be begun by

23.(1)
An
appeal to the Commission shall be instituted by serving a notice of appeal in a form
prescribed by the regulations

(a) upon the Minister by mailing a copy
of it by
registered mail;

(b)
upon the chairman by mailing a copy of it by
registered mail: and

(c) upon
any other person that the Minister directs by notice in writing to the
appellant.

Eligibility to appeal

(2)
Any person served with a notice of appeal may appear respecting it. R.S.P.E.I. 1974, Cap.
R-5,s.21; 1991,c.18,s.22; 2015,c.12,s.16.

Notice of appeal: contents

24.
The notice of appeal shall contain a statement of the allegations of fact,
the statutory provisions upon which the appellant relies and the reasons
which the appellant intends to submit in support of the appeal. R.S.P.E.I. 1974, Cap.
R-5,s.22. 2015,c.12,s.17.

SERVICES OF NOTICES AND
DOCUMENTS

Service of notices and documents

25.(1)
A
notice, document or instrument required to be served under this Act or the regulations
other than notices of assessment provided for in sections 18 and 19 is sufficiently served
if

(a) delivered personally; or

(b) sent by registered mail
addressed to the person who is entitled to receive the notice, document, or
instrument at the latest address appearing on the records of the Minister, or at the
address furnished pursuant to subsection 20(2).

Service by registered mail

(2) Where
any notice, document, or instrument mentioned in subsection (1) is served by registered
mail, the service shall be deemed to be made on the third day after the date of mailing.

Other methods of service

(3)
Notwithstanding subsections (1) and (2), the Minister may order any other
method of service of any notice, document, or instrument. R.S.P.E.I. 1974, Cap.
R-5,s.23. 2015,c.12,s.18.

Sections 26 and 27 repealed by 1991,c.18,s.22

Accuracy of Assessment, proof of

28.(1)
Subject to subsection (2), in any appeal to the Commission, the Minister shall demonstrate
the uniformity of the assessment in relation to other assessments.

Introduction of evidence

(2)
In any appeal to the Commission where the notice of appeal contains
allegations of fact, statutory provisions and reasons relied on by the
appellant which were not raised or dealt with in the reference to the
Minister, the Minister may adduce further evidence which need not be
confined to supporting the reasons for the decision entered in the register.
R.S.P.E.I. 1974, Cap. R-5,s.26; 1991,c.18,s.22 {eff.}
Nov. 4/91; 2015,c.12,s.19.

Appearance at appeal

29.(1)
Any
party to an appeal to the Commission may appear in person or may be represented at the
hearing by an agent or counsel, and the procedure shall be as provided in the regulations.

Written submissions

(2) The
Commission may order that written submissions by one or more of the parties be filed in
addition to the hearing.

Idem

(3) If
all parties consent, the Commission may order that written submissions be filed in the
place of an oral hearing.

Dismissal of appeal

(4) Subject
to subsection (6), where on an appeal to the Commission the party appealing does not
appear at the time and place appointed for the hearing, the Commission may dismiss the
appeal.

Withdrawal of appeal

(5) An
appeal may be withdrawn upon filing with the Commission a notice of withdrawal signed by
the appellant, the appellant's agent or counsel.

Hearing after dismissal

(6) Where an
appeal has been dismissed under subsection (4), the Commission may on application made by
the party appealing within seven days from the date of dismissal, if it is satisfied that
the appellant has sufficient reason for the absence, set aside the dismissal and fix a new
date for hearing the appeal. R.S.P.E.I. 1974, Cap. R-5,s.27; 1991,c.18,s.22{eff.} Nov. 4/91.
2015,c.12,s.20.

Disposition of appeals

30. The Commission may hear
and dispose of an appeal by

(a) dismissing it;

(b) allowing it and directing the
Minister to vacate the assessment, or to make specific variations in the assessment; or

(c) referring the assessment back
to the Minister for reassessment in accordance with the directions of the Commission.
R.S.P.E.I. 1974, Cap. R-5,s.28; 1991,c.18,s.22 {eff.}
Nov. 4/91. 2015,c.12,s.21.

Appeal decision to be mailed

31. Repealed by 1991,c.18,s.22.

Appeal decision to be effective

32. A decision
of the Commission has effect from January 1 in the year for which the assessment appealed
from was made, and any changes required to be made by the Minister as a consequence of the
decision shall be made by the Minister within thirty days after the Commission has made
its decision. R.S.P.E.I. 1974, Cap. R-5,s.30; 1991, c.18, s.22 {eff.} Nov. 4/91.

Appeal to Supreme Court

33. Notwithstanding anything
in any public or private Act, an appeal lies to the Supreme Court of the province from any
order, decision, or award of the Commission, if notice of the appeal is given the other
parties within forty-five days after the making of the order, or decisions sought to be
appealed from. R.S.P.E.I. 1974, Cap. R-5,s.31; 1991,c.18,s.22 {eff.} Nov. 4/91.

Rules and practices

34.
The rules and practices of the Supreme Court respecting appeals apply with
the necessary changes to any appeal.
R.S.P.E.I. 1974, Cap. R-5,s.32; 1975,c.27,s.3.

REGULATIONS

Regulations

35. (1) The Lieutenant
Governor in Council may make regulations

(a) respecting the powers and
duties to be exercised and performed by a person designated by the Minister to act on
the Minister's
behalf;